General principles

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General principles guidance:

This Practice Note was originally drafted by Simon Goldring and Ben Harle but is now maintained by Lexis®PSL Private Client. The concepts of domicile and residence are...

Practice Note

It is necessary to characterise overseas entities for UK tax purposes, as this will determine how they (and their members and potentially other persons connected with...

Practice Note

This guide sets out the requirements for executing deeds in various international jurisdictions. The table provides a quick-reference summary of the execution formalities...

Practice Note

The concepts of residence and domicile are used to establish the extent of an individual's liability to UK taxation. This Practice Note provides a summary of the UK...

Practice Note

There is a wide range of structures that can be used to hold wealth; many use vehicles established outside the UK. This Practice Note discusses how the UK tax system...

Practice Note

This Practice Note is impacted by the exit of the UK from the EU on 31 January 2020. This has implications for practitioners considering which courts have jurisdiction to...

Practice Note

This Practice Note is impacted by the exit of the UK from the EU on 31 January 2020. This has implications for practitioners considering which courts have jurisdiction to...

Practice Note

The concepts of residence and domicile (including deemed domicile) are used to establish the extent of an individual's liability to UK taxation (see: Introductory guide...

Practice Note

When you advise an individual on cross-border issues or offshore tax planning, it is important to establish the 'situs' (ie location) of the assets owned by or for the...

Practice Note

When you advise an individual on cross-border issues or offshore tax planning, it is important to establish the 'situs' (ie location) of the assets owned by or for the...

Practice Note

When you advise an individual on cross-border or offshore tax planning, it is important to establish the 'source' of income received by or for the individual. This...

Practice Note

Brexit: On 31 January 2020, the UK ceased to be an EU Member State and entered an implementation period, during which it continues to be subject to EU law. During this...

Practice Note

An overseas entity may be characterised for UK tax purposes as transparent or opaque. This Practice Note explains how such classification will affect how the entity is...

Practice Note